https://www.taxtmi.com/caselaws?id=763907 A Kerala HC decision addresses restoration of a taxpayer's appeal after dismissal for non-cure of defects. The Court accepted the limited request to permit curing of the defects, set aside the dismissal order, and directed restoration of the appeal if the defects are remedied within one week of receiving a certified copy of the judgment. No view was expressed on the merits, and the appellate authority was directed to decide the appeal in accordance with law after hearing the taxpayer. The connected penalty proceedings were kept in abeyance until the appeal is decided, subject to timely compliance. en-us Mon, 11 Nov 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763907 A Kerala HC decision addresses restoration of a taxpayer's appeal after dismissal for non-cure of defects. The Court accepted the limited request to permit curing of the defects, set aside the dismissal order, and directed restoration of the appeal if the defects are remedied within one week of receiving a certified copy of the judgment. No view was expressed on the merits, and the appellate authority was directed to decide the appeal in accordance with law after hearing the taxpayer. The connected penalty proceedings were kept in abeyance until the appeal is decided, subject to timely compliance. Case-Laws Income Tax Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763907